Court Strikes Down Tax Notices Issued to Deceased Person, Upholds Legal Heir's Rights.
10 December 2024
Income Tax >> Tax Laws
The petitioner in the matter of Gourang Anil Wakade (legal heir of) late Mrs. Meena Anil Wakade v/s Income Tax Officer Ward, Mumbai & Others challenges the issuance of notices under Section 148 of the Income Tax Act, 1961, and the corresponding order under Section 148A(d) against his late mother, Mrs. Meena Anil Wakade.
The petitioner claims these actions are illegal, as Mrs. Wakade passed away on 21 March 2020, and notices were issued after her death, specifically on 24 March 2022 and 14 April 2022. The petitioner argues that these notices and actions are void because they were directed at a deceased person, and there was no possibility of the deceased being heard or defending herself. The court agrees with the petitioner's arguments, citing previous case law, and holds that the notices issued are non-est and void ab initio. The court also clarifies that this order does not prevent the Revenue from issuing a fresh notice for reassessment against the legal heirs in accordance with the law.
Section 148, Income Tax Act - 1961